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This study aims to investigates the impact of newly implemented regulations on corporate social responsibility (CSR) reporting on company performance. It also seeks to understand the value relevance of CSR reporting after implementing the regulation and how strategic emphasis can either mitigate or enhance these relationships.

The study uses a sample of UK-listed companies on the London Stock Exchange, specifically those included in the FTSE All-Share index, from 2006 to 2020. The final data set consists of 2,385 firm-year observations. This study used a quantitative approach to examine the main hypotheses.

The findings indicate that mandating CSR reporting has a beneficial influence on a company’s future performance. Furthermore, mandatory CSR reporting enhances the performance of the company when the company’s strategy emphasises value appropriation rather than value creation. In addition, mandatory CSR reporting has value relevance as it provides valuable information to evaluate the market value of companies, and this link strengthens when a company enhances its strategic emphasis.

The findings of this study indicate that policymakers should enhance CSR regulations to motivate firms to strategically integrate CSR, thereby boosting both financial and social value. Implementing standardised reporting metrics would enhance transparency, while companies that view CSR as a strategic asset may experience increased market value and greater stakeholder trust.

Examining mandatory CSR promotes transparency and stakeholder engagement, potentially driving innovation and informing effective CSR policies.

This study fills several gaps in the literature about mandated CSR reporting in a developed market, how a company’s strategic approach to mandatory CSR reporting can influence its financial performance and stock price, and whether a company’s exposure to its customer base affects mandatory CSR reporting.

Long-term care (LTC) homes are highly regulated settings that provide care to people living with complex health conditions who are often at the end of their lives. Mental health and quality of life are important concepts in LTC given the inherent poor health and diminished autonomy of residents living in this setting. The COVID-19 pandemic had the potential to further compound these issues through lockdowns limiting movement within and outside of LTC homes, increased fear of severe COVID-19 infections, staff shortages, and impaired communication through personal protective equipment. However, the evidence describing the effect of the pandemic on mental health and quality of life is mixed, with some studies describing increased rates of mental health concerns and others presenting modest increases or decreases. Creative strategies to mitigate negative mental health consequences of lockdown included technology supported and window or outdoor visits, increased access to volunteers, and supports for families. However, the evidence in this area continues to evolve as subsequent waves of the pandemic progress. Future research may present new evidence about other strategies that became important in different stages of the pandemic.

The growing interest in sharing information about the preservation of library and archival material has resulted in the production of numerous audiovisual programs on the subject over the past 15 years. Each year more items appear.

This special “Anbar Abstracts” issue of the Health Manpower Management is split into five sections covering abstracts under the following headings: Management tools; Participation/roles; Types of change; Management Implementation.

The purpose of this paper is to evaluate the rural credit demand by providing a theoretical and econometric framework which controls the problem of selection bias.

The study is conducted in Assam, India, and uses a quasi-experiment design to gather primary data. Heckman two-stage procedure and type 3 Tobit model are used to evaluate the rural credit demand.

It is observed that, in general, rural households’ credit demand is influenced by the ability and capacity to work, the value of physical assets of the borrowers as well as some other lenders’ and borrowers’ specific factors. But, the direction of causality of the factors influencing borrowers’ credit demand is remarkably different across credit sources.

The study recommends that it is possible to provide an efficient credit demand estimate through a correct theoretical and econometric framework. The possible limitation of the study can be due to the exclusion of the role of “traditional community based organizations” in rural Assam while evaluating the credit demand, and therefore, this limitation is left to future research.

The study contributes to the literature by assessing the probable differences among formal, semiformal and informal credit sources with respect to rural credit demand.

The paper aims to examine the impact of Shari'ah governance quality on environmental, social and governance (ESG) performance in Islamic banks.

The study's sample consists of 66 Islamic banks from 14 countries over 2015–2019. The research uses the Heckman model, which is a two-stage estimation method to obtain unbiased estimates, as ESG scores are only observable for 17 Islamic banks in Eikon Refinitiv database at the time of the analysis.

The analysis shows that Shari'ah governance has a beneficial role to achieve ESG performance. The analysis also shows that enhanced profiles of Shari'ah supervisory boards' (SSB) attributes are more efficient than the operational procedures to promote ESG performance. In addition, the analysis shows that enhanced SSBs' attributes strengthen the bank's corporate governance framework, while sound-designed procedures increase the bank's social activities by emphasizing their roles to ensure Shari'ah compliance. Finally, the analysis sheds light on the failure of Shari'ah governance to promote environmental performance.

The existing databases providing companies' ESG-related information still do not offer sufficient data to conduct an international study with a larger sample of Islamic banks (IBs) having ESG scores for a more extended period.

The research provides policy insights to Islamic banks' stakeholders to promote social and governance performance in the Islamic finance industry through improving Shari'ah governance practices. However, raising environmental awareness is imminent among all actors implicated in the Shari'ah governance processes to help overcome the anthropogenic risks.

The research complements the governance-banks' ESG performance literature by examining the role of Shari'ah governance. The research also extends the literature on Islamic banks' sustainability by pointing to the Shari'ah governance failure to enhance environmental performance and thus achieve Maqasid al-Shariah regarding the environment.